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Newly Self-Employed Support Scheme (NSESS) Northern Ireland

Newly Self-Employed Support Scheme (NSESS) Northern Ireland
Aimed at?
• Self-employed (S/e) operating in Northern Ireland who commenced self-employment between 6th April 2019 and 5th April 2020.
 
What is the NSESS Offering?
• A one-off taxable grant of £3,500.
Application date?
• The online application process opened on 3rd December 2020. Please see the
link below:
 
 
• The application process will close on 7th January 2021 at 6pm.
 
Eligibility?
• You commenced trading between 6th April 2019 and 5th April 2020.
• You were trading as at 1st March 2020.
• You have either been temporarily unable to trade or are currently trading but, due to Covid-19, the trade has been impacted by reduced demand.
• You have had a 40% decline in trading profits between 1st March and 30th November 2020 due to Covid-19.
• Your 2019/20 trading profit or partnership share was less than £50,000.
• 50% of your 2019/20 income was from self-employment.
• You intend to continue to trade.
• You must not have submitted a 2018/19 SA Tax Return which included self-employed income.
• You must not have received support from the UK Self-Employed Income Support Scheme.
• Your business must not have been in breach of Covid-19 regulations.
 
What is required to make the application?
• Your 10-digit Self-Assessment Unique Taxpayers Reference number.
• If VAT registered – your VAT registration number.
• Your bank account and sort code.
• Various electronically sent information.
 
What information needs to be electronically sent?
• A clear and legible scanned, photograph, or screenshot copy of your SA250. This should show your Unique Taxpayer Reference (UTR), as well as your name and address.
AND
A clear and legible scanned, photograph, or screenshot copy of your 2019/20 HMRC tax calculation document (SA302) - linked to Schedule D earnings if you have submitted your 2019/20 self-assessment return.
• If you have submitted a 2019/2020 tax return, you will need to provide evidence of either of the following:
1. A clear and legible scanned, photograph, or screenshot copy of your SA250 (dated after 5 October 2019), together with a copy of your SA302 for 2019/20. While not mandatory, you may also wish to provide independent confirmation from a registered accountant using the template provided on their official letterhead. This could speed up the processing of your application.
OR
2. A clear and legible scanned, photograph, or screenshot copy of your SA250 (dated before 5 October 2019), together with a copy of your SA302 for 2019/20.
 
You must also provide independent confirmation from a registered accountant that you commenced trading between 6 April 2019 and 5 April 2020. You will need to submit this using the template provided on their official letterhead.
 
• If you have not submitted a 2019/20 tax return, you will need to provide a clear and legible scanned, photograph, or screenshot copy of your SA250 (dated after 5 October 2019) together with confirmation that you will submit a Self-Assessment Tax Return for 2019/20 by 31 January 2021. You will also need to submit independent confirmation from a registered accountant that you commenced trading between 6 April 2019 and 5 April 2020. You will need to submit this using the template provided on their official letterhead. Please note: you may be asked to submit a copy of your SA302 for 2019/20 at a future date (after January 2021) as part of NSESS audit checks.
• Your 2019/20 trading profits were less than £50,000. This can be confirmed by independent confirmation from a registered accountant using the template provided on their official letterhead, or evidenced by your SA302 for 2019/20.
• Evidence of trading on 1 March 2020. This can be clear and legible scanned, photograph, or screenshot copies of February to March 2020 invoices or receipts for products or services provided.
• A clear and legible scanned, photograph, or screenshot copy of a bank statement that covers one month between the period 1 September and 30 November 2020. This must be the same account to which the NSESS grant payment will be made. The statement must clearly show your business address; account name, number and sort code; and date of issue of the statement.
• To verify your identity as the applicant, a form of Photographic ID as proof of identity, such as a clear and legible scanned, photograph, or screenshot copy of a valid passport or a current (full or provisional) driving licence photo card. All Northern Ireland full driving licences with an expiry date between 1 February and 31 December 2020 will be treated as valid for a further eleven months. This does not apply to provisional driving licences.
 
Important to note
Evidence should be kept demonstrating that your trading profits have declined by 40% between 1st March and 30th November 2020 due to Covid-19 as enquiries may ensue at a later date. 
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